https://www.taxtmi.com/caselaws?id=391330 A post graduate diploma run by a private university under the Haryana Private Universities Act, with State Government authorisation to start the course, was treated as education forming part of a curriculum for obtaining a qualification recognised by law. On that basis, service tax was held not payable on the course fees and the educational exemption under Notification No. 25/2012-Service Tax was available. The demand also failed on limitation because the relevant facts were already within the department's knowledge and the record did not support suppression, so the extended period could not be invoked. With no tax liability, the penalty also could not survive. en-us Fri, 24 May 2019 00:00:00 +0530 Thu, 19 Nov 2020 13:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391330 A post graduate diploma run by a private university under the Haryana Private Universities Act, with State Government authorisation to start the course, was treated as education forming part of a curriculum for obtaining a qualification recognised by law. On that basis, service tax was held not payable on the course fees and the educational exemption under Notification No. 25/2012-Service Tax was available. The demand also failed on limitation because the relevant facts were already within the department's knowledge and the record did not support suppression, so the extended period could not be invoked. With no tax liability, the penalty also could not survive. Case-Laws Service Tax Fri, 24 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391330